MINNESOTA AUTOMATIC v. SALOMONE

No. C0-03-65.

682 N.W.2d 557 (2004)

MINNESOTA AUTOMATIC MERCHANDISING COUNCIL, et al., Appellants, v. Daniel A. SALOMONE, as Commissioner of the Minnesota Department of Revenue, et al., Respondents.

Supreme Court of Minnesota.

June 24, 2004.


Attorney(s) appearing for the Case

Eric J. Magnuson (# 66412), Peter Gray (# 25809X), Rider Bennett, LLP, Minneapolis, MN, for Appellant.

Mike Hatch, Office of the Attorney General, James W. Neher (# 77379), St. Paul, MN, for Respondent.

Kevin Walli (# 183866), Fryberger, Buchanan, Smith et al., St. Paul, MN, for Amicus Curiae Minnesota Milk Producers Association.

Patryk J. Drescher (# 293842), Nicole L. Druckrey (# 0332355), Halleland Lewis Nilan et al., Minneapolis, MN, for Amicus Curiae The National Automatic Merchandising Association.

Heard, considered and decided by the court en banc.


OPINION

ANDERSON, RUSSELL A., Justice.

The issue for resolution in this case is whether the taxation of sales of food through vending machines violates the Equal Protection Clause of the Fourteenth Amendment to the United States Constitution or the Uniformity Clause of the Minnesota Constitution. We conclude that it does not.

The Minnesota Automatic Merchandising Council (MAMC) is a nonprofit membership organization made up of corporations, individuals...

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